asked the Minister for Finance if he will state (a) the items in the consumer price index which are subject to customs and excise duty, or tax, and (b) the amount of tax per item.
Written Answers. - Taxes on Consumer Price Index Items.
Apart from the rates of entertainments duty applicable to cinemas and dances, the information requested by the Deputy is contained in the Customs and Excise Tariff and Tariff Supplement. In order to facilitate reference to the tariff and supplement, I propose, with the permission of the Ceann Comhairle, to circulate with the Official Report a statement showing the items in the consumer price index which are subject to customs duty, special import levy or excise duty and the reference numbers in the tariff or supplement applicable to each item. The statement also contains the rates of entertainments duty applicable to cinemas and dances.
Following is the statement:—
|
Item |
Ordinary Customs Duty |
Special Import Levy |
Excise Duty |
Observations |
|
Tariff Ref. No. |
Tariff Supplement Ref. No. |
Tariff Ref. No. |
||
|
FOOD: |
||||
|
Beef,Mutton |
3/2 |
537 |
— |
|
|
Bacon and pigs' headsHam (cooked and uncooked)Rashers, streakyFresh Pork shoulders |
5/1 |
537 |
— |
|
|
Pork Sausages |
194 |
537 |
— |
|
|
Boiling Fowl |
3/2 |
— |
— |
|
|
Kippered Herrings |
87/1 |
— |
— |
|
|
Fresh Herring Whiting, Cod Steak |
88 |
— |
— |
|
|
Tinned Salmon |
86 |
620 |
— |
|
|
Eggs, 1st grade, hen |
74 |
— |
— |
|
|
Margarine |
146 |
— |
— |
|
|
Fresh Milk |
153 |
— |
— |
|
|
Cake |
244/1 |
— |
— |
|
|
Semolina |
— |
621 |
— |
|
|
Potatoes |
256 |
618 |
— |
|
|
Cabbage, Onions, Carrots |
257 |
618 |
— |
|
|
Dried Peas |
257/2 |
— |
— |
|
|
Cooking Apples |
94, 95, 96 |
— |
— |
|
|
Tomatoes |
257 |
— |
— |
|
|
Sultanas |
93, 93/1 |
— |
— |
|
|
Tinned Pears |
98 |
568 |
— |
|
|
Tinned beans in tomato sauce |
257 |
619 |
— |
|
|
Tea |
248/1 |
— |
— |
|
|
Coffee |
60/1 |
— |
— |
|
|
Cocoa |
59 |
539 |
— |
|
|
Custard Powder |
66 |
— |
— |
|
|
Mustard |
192 |
540 |
— |
|
|
Jam |
244/1 |
— |
— |
|
|
Sauce |
192 |
540 |
— |
|
|
Boiled Sweets |
244/1 |
— |
— |
|
|
Bars of chocolate |
59 |
539 |
— |
|
|
Biscuits: |
||||
|
unsweetened |
24/1 |
— |
— |
|
|
sweetened |
244/1 |
— |
— |
|
|
chocolate |
59 |
539 |
— |
|
|
Jellies |
244/1 |
— |
— |
|
|
Soft Drinks |
246 |
542 |
410 |
|
|
Breakfast Cereals |
34/1 |
— |
— |
|
|
Other groceries: |
||||
|
Candied Peel |
244/1 |
— |
— |
|
|
Honey |
111 |
— |
— |
|
|
Milk, dried or powdered |
152/1 |
— |
— |
|
|
Meat extracts |
149 |
537 |
— |
|
|
Pigs' meat products |
174 |
537 |
— |
|
|
Soups |
205 |
537, 619 |
— |
|
|
Spices |
208/1 |
— |
— |
|
|
Starch and dextrin |
229 |
— |
— |
|
|
Vinegar |
262 |
— |
— |
|
|
Certain Vegetables |
258, 259 |
618, 619 |
— |
|
|
Certain Cereal products |
— |
621 |
— |
|
|
Tapioca and Sago |
— |
622 |
— |
|
|
Almonds |
1/2, 161/5 |
— |
— |
|
|
Meat in Bottles, Jars, Tins and Containers |
4 |
537 |
— |
|
|
Eggs not in shell |
75 |
— |
— |
|
|
Egg Powders and substitutes |
76 |
— |
— |
|
|
Edible Oils and Fats |
81/1, 81/6, 82/2 |
— |
— |
|
|
Fish in sealed containers |
86 |
620 |
— |
|
|
Fish, kippered or smoked |
87/1 |
— |
— |
|
|
Dried Fruit |
93, 93/1 |
617 |
— |
|
|
Certain Fruits |
94, 94/1, 95, 96, 96/1, 96/2 |
568, 616 |
— |
|
|
Fruit Juices |
97 |
544 |
— |
|
|
Fruit Pulp |
97 |
— |
— |
|
|
Preparations containing malt extract |
145/6 |
— |
— |
|
|
Milk, Cream, Condensed Milk |
153 |
— |
— |
|
|
Sweetened Condensed Milk |
243/1 |
— |
— |
|
|
Bread Soda (Sodium Carbonate) |
202/1 |
— |
— |
|
|
Pickles |
257 |
540 |
— |
|
|
Vegetable Juices |
— |
545 |
— |
|
|
CLOTHING: |
||||
|
NEW ARTICLES—MEN's— |
||||
|
Suits |
57/10 sub-head (10) |
521 |
— |
|
|
Overcoats |
57/10 sub-head (10) |
521 |
— |
|
|
Cotton raincoats, rubber proofed |
57/10 sub-head (10) |
521 |
— |
|
|
Wool gaberdine raincoats |
57/10 sub-head (10) |
521 |
— |
|
|
Sports coats |
57/10 sub-head (10) |
521 |
— |
|
|
Flannel trousers |
57/10 sub-head (10) |
521 |
— |
|
|
Hats |
57/10 sub-head (7), |
521 |
— |
|
|
(8), (9), (13), or (14) |
||||
|
Overalls |
57/10 sub-head (10) |
521 |
— |
|
|
Pullovers (wool,sleeveless) |
57/10 sub-head 2 (c) |
— |
— |
Woollen pullovers which are not wholly or mainly knitted or made of knitted fabric are liable to duty under Tariff Ref. 57/10, sub-head (10) and to levy under Ref. No. 521 of the Tariff Supplement. |
|
Cotton singlets |
57/10 sub-head (10) |
521 |
— |
|
|
Woollen vests (short sleeves) |
57/10 sub-head 2 (b) |
— |
— |
Woollen vests which are not wholly or mainly knitted or made of knitted fabric are liable to duty under Tariff Ref. No. 57/10, sub-head (10) and to levy under Ref. No. 521 of the Tariff Supplement. |
|
NEW ARTICLES-MEN'S Underpants |
57/10 sub-head 2 (b) |
— |
— |
Underpants which are not made wholly or mainly of wool and are not wholly or mainly knitted or made of knitted fabric are liable to duty under Tariff Ref. No. 57/10 sub-head (10) and to levy under Ref. No. 521 of the Tariff Supplement. |
|
Shirts-collar attached |
57/10 sub-head (1) |
— |
— |
|
|
Shirts—tunic, two collars |
57/10 sub-head (1) |
— |
— |
|
|
Pyjamas |
57/10 sub-head (10) |
521 |
— |
Pyjamas which are made wholly or mainly of wool and are wholly or mainly knitted or made of knitted fabric are liable to duty under Tariff Ref. No. 57/10 sub-head 2 (b) and are not liable to levy. |
|
Socks |
57/10 sub-head 2 (a) |
— |
— |
Socks which are not wholly or mainly knitted or made of knitted fabric and are not wholly or mainly of wool are liable to duty under Tariff Ref. No. 57/10 sub-head (10) and to levy under Ref. No. 521 of the Tariff Supplement. |
|
NEW ARTICLES—BOYs'— |
||||
|
Suits |
57/10 sub-head (10) |
521 |
— |
|
|
Overcoats |
57/10 sub-head (10) |
521 |
— |
|
|
Raincoats |
57/10 sub-head (10) |
521 |
— |
|
|
Woollen jerseys |
57/10 sub-head (2) (c) |
— |
— |
Woollen jerseys which are not wholly or mainly knitted or made of knitted fabric are liable to duty under Tariff Ref. No. 57/10 sub-head (10) and to levy under Ref. No. 521 of the Tariff Supplement. |
|
Shirts |
57/10 sub-head (1) |
— |
— |
|
|
Woollen stockings |
57/10 sub-head (2) (a) |
— |
— |
Woollen stockings which are not wholly or mainly knitted or made of knitted fabric are liable to duty under Tariff Ref. No. 57/10 sub-head (10) and to levy under Ref. No. 521 of the Tariff Supplement. |
|
NEW ARTICLES—WOMEN's— |
||||
|
Light coats |
57/10 sub-head (10) |
521 |
— |
|
|
Heavy coats |
57/10 sub-head (10) |
521 |
— |
|
|
Costumes |
57/10 sub-head (10) |
521 |
— |
|
|
Blouses |
57/10 sub-head (10) |
521 |
— |
Blouses which are made wholly or mainly of wool and are wholly or mainly knitted or made of knitted fabric are liable to duty under Tariff Ref. No. 57/10 sub-head (2) (c) and are not liable to levy. |
|
Skirts |
57/10 sub-head (10) |
521 |
— |
|
|
Woollen dresses |
57/10 sub-head (10) |
521 |
— |
|
|
Silk or art, silk dresses |
57/10 sub-head (10) |
521 |
— |
|
|
Cotton dresses |
57/10 sub-head (10) |
521 |
— |
|
|
Hats |
57/10 sub-head (7), 8 (b), (9) or (14) |
521 |
— |
|
|
Gloves |
57/10 sub-head (3), (10) or (15) |
521 |
— |
Gloves which are made wholly or mainly of wool and are wholly or mainly knitted or made of knitted fabric are not liable to levy. |
|
Cardigans |
57/10 sub-head (2) (c) |
— |
— |
Cardigans which are not made wholly or mainly of wool and are not wholly or mainly knitted or made of knitted fabric are liable to duty under Tariff Ref. No. 57/10 sub-head (10) and to levy under Ref. No. 521 of the Tariff Supplement. |
|
Slips |
57/10 sub-head (10) |
521 |
— |
If made wholly or mainly of wool and wholly or mainly knitted or of knitted fabric, liable to duty under Tariff Ref. No. 57/10 sub-head 2 (b) and not liable to levy. |
|
Brassieres |
57/10 sub-head (10) |
521 |
— |
|
|
Corsets |
57/10 sub-head (10) |
521 |
— |
|
|
Knickers |
57/10 sub-head (10) |
521 |
— |
|
|
Vests |
57/10 sub-head (10) |
521 |
— |
|
|
Nightdresses |
57/10 sub-head (10) |
521 |
— |
|
|
Stockings—nylon—fully fashioned |
57/10 sub-head (10) |
521 |
— |
|
|
Stockings—lisle |
57/10 sub-head (10) |
521 |
— |
|
|
GIRLs'— |
||||
|
Overcoats |
57/10 sub-head (10) |
521 |
— |
|
|
Cotton frocks |
57/10 sub-head (10) |
521 |
— |
|
|
Woollen frocks |
57/10 sub-head (10) |
521 |
— |
|
|
NEW ARTICLES—GIRLS'— |
||||
|
Stockings |
57/10 sub-head (10) |
521 |
— |
Stockings which are made wholly or mainly of wool and are wholly or mainly knitted or made of knitted fabric are liable to duty under Tariff Ref. No. 57/10 sub-head (2) (a) and are not liable to levy. |
|
Cotton piece goods |
98/5, 132/5 (b), 177/1, 271/1, 272/4, 272/5 or 272/12. |
624/01, 624/02 or 626. |
— |
With the exception of the duty mentioned at Tariff Ref. No. 272/5, which applies only to certain piece goods containing 100 per cent. of cotton, the duties at the other Ref. Nos. would apply to cotton fabrics containing an admixture of rayon or other fibre. |
|
Woollen piece goods |
98/5, 132/5 (a), 272/4 or 272/12. |
624/01 or 626. |
— |
The duties at the Tariff Ref. Nos. mentioned would apply to woollen piece goods containing an admixture of rayon or other fibres. |
|
Knitting wool |
277/1 |
— |
— |
|
|
Other clothing |
57/10 |
521 |
— |
Articles of clothing which are not chargeable under any of the sub-heads (1) to (9) and (11) to (15) of Tariff Ref. No. 57/10 are chargeable under sub-head (10). |
|
All new articles of clothing, including handkerchiefs, are liable to levy with the exception of the exclusions listed at (a) to (f) at Ref. No. 521 of the Tariff Supplement. |
||||
|
Second-hand articles of clothing |
57/10 sub-head (12) |
— |
— |
|
|
FUEL AND LIGHT: |
||||
|
Candles |
40/9 |
— |
— |
|
|
Paraffin Oil |
164/10 |
— |
404/2 |
By the operation of a rebate provision the effective duty on paraffin oil is 1d. per gallon. |
|
Coal |
58/3 |
— |
— |
|
|
SUNDRIES: |
||||
|
Beer and ale |
||||
|
Stout, bottled |
18/11 |
— |
400/1 |
|
|
Stout, draught |
||||
|
Whiskey |
214/1 |
— |
405/1 |
|
|
Cigarettes |
251/9 |
— |
411/8 |
|
|
Tobacco |
||||
|
Wire mattresses |
148 |
524 |
— |
|
|
Spring Interior mattresses |
148 |
524 |
— |
|
|
Fibre mattresses |
148 |
524 |
— |
|
|
Kitchen chairs (wood) |
99 |
524 |
— |
|
|
Kitchen tables (white deal) |
99 |
524 |
— |
|
|
Three piece suites, upholstered |
99 |
524 |
— |
|
|
Bedroom suites |
18, 99, 148 |
524 |
— |
|
|
Radios |
266/4 |
— |
— |
|
|
Carpets (textile) |
90/2 or 91 |
— |
— |
|
|
Linoleum |
89/2 (b) |
623/01 |
— |
|
|
Door mats |
90/2, 91 or 130 |
— |
— |
|
|
Blankets |
17/2 |
— |
— |
|
|
Sheets |
17/2 |
— |
— |
|
|
Curtain materials |
98/5, 132/5, 132/7, 272/4 or 272/12. |
624/01 (a) |
— |
|
|
Hand towels (textile) |
269/5 |
— |
— |
|
|
Dish cloths (textile) |
269/5 |
— |
— |
|
|
Cutlery |
68 |
501 |
— |
|
|
Crockery, undecorated whitewear |
47/4 |
630 |
— |
|
|
Tumblers (pressed glass) |
102/9 |
561 |
— |
|
|
Saucepans, aluminium |
2/1 |
548 |
— |
|
|
Galvanised buckets |
124/1 |
— |
— |
|
|
Sweeping brushes |
35/1 |
603/01 |
— |
Only those sweeping brushes which are of plastic material or have heads of plastic material are liable to the Specia Import Levy. |
|
Scrubbing brushes |
35/1 |
603/01 |
— |
ditto. |
|
Electric irons |
78/3 |
601 |
— |
|
|
Electric lamp bulbs |
78/4 |
547 |
— |
|
|
Non-electric appliances— Cookers |
121/1 |
— |
— |
|
|
Soap, household |
203/2 |
— |
— |
|
|
Soap, toilet |
203/2 |
— |
— |
|
|
Soap powder |
203/2 |
— |
— |
|
|
Scouring powder |
203/2 |
— |
— |
|
|
Boot polish |
179 |
636 |
— |
|
|
Floor polish |
179 |
636 |
— |
|
|
Toothpaste |
252 |
559 |
— |
|
|
Toilet paper |
169/2 |
— |
— |
|
|
Razor blades |
69/9 |
503 |
— |
|
|
Face powder |
252 |
559 |
— |
|
|
Lipstick |
252 |
559 |
— |
|
|
Medicines— |
||||
|
(a) Containing spirit(b) Containing sugar or other sweetening matter.(c) Lozenges or pastilles(d) Containing cocoa(e) Preparations or mixtures containing malt extract. |
219,220,221 and 222243/1244/159 145/6 |
————— |
405/1———— |
The spirit duty is in addition to any other duty that may be chargeable. The special rates of customs duty at Ref. Nos. 219/222 apply if the articles have been recognised as medicinal preparations by the Revenue Commissioners. Likewise any excise duty in excess of 14s. 9d. the proof gallon is repaid where spirits are used in the manufacture of recognised medicinal preparations. |
|
Matches |
147/1 |
— |
402/2 |
|
|
Writing pads |
232/1, sub-head (a) |
— |
— |
|
|
Packets of envelopes |
232/1, sub-head (a) |
— |
— |
|
|
Bicycles (not mechanically propelled) *Motor cars and motor cycles |
22/1154 |
—564,639 |
—412/1 (Tyres only) |
*The principal rates of duty on motor cars and motor cycles are the Compounded Rates chargeable on aggregates imported for assembly in this country. |
|
Petrol |
164/2 |
— |
403/2 |
|
|
Oils |
164/10 |
— |
404/2 |
|
|
Lubricants |
105,162 or 164/10 |
— |
404/2 |
|
|
Papers and magazines |
159,160 |
566,567 |
— |
NOTES ON THE TABLES.
1. The rates of Customs and Excise Duty and Special Import Levy, if any, applicable to the items listed in the table are set out in the Customs and Excise Tariff and Tariff Supplement at the Reference Nos. indicated opposite the various items.
2. The Reference Nos. quoted indicate all tariff headings at which liability to duty or levy might arise. In many instances, however, the liability of the article to duty or levy may be conditioned by such factors as the material from which it is made (e.g. Tariff Ref. Nos. 272/12 and 603/01), its method of manufacture (e.g. Tariff Ref. No. 132/5), its value (e.g. Tariff Ref. No. 90/2) or its dimensions and weight (e.g. Tariff Ref. No. 98/5). Where an article is shown in the table as liable to duty under two or more tariff headings or under two or more sub-heads of a tariff heading, its precise liability cannot be determined without reference to such factors as are mentioned above.
Where an article would not normally fall within a dutiable category, it has been shown as not dutiable. Possible liability in such cases, however, has been indicated, where required, in the "Observations" column of the table. (For example, certain articles of clothing made of knitted wool are not liable to levy. Accordingly pullovers (wool, sleeveless), woollen vests, etc., have been shown as not liable to levy as they would normally be made of knitted material.)
3. The duties set out in the Tariff and the Tariff Supplement should be read in conjunction with the General Notes to the Tariff and the Tariff Supplement (pages 14-22 and 1-2 respectively) regarding various general exemptions from duties and levies (including in particular the duty-free licensing provisions), and also in conjunction with the Notes on Individual Customs Duties at pages 132-156 of the Tariff which indicate exemptions, etc., from the scope of particular duties.
4. The Special Import Levies are in addition to and not in substitution for any ordinary customs duty chargeable under the main tariff.
5. Package duty (Tariff Ref. No. 166) may also be chargeable in certain cases. The scope of this duty is indicated at pages 16-17 of the Tariff.
ENTERTAINMENTS DUTY.
THE rates of duty for cinema entertainments are as follows:—
|
Where payment for admission |
Rate of duty |
|||
|
excluding duty exceeds |
5d. |
but does not exceed |
5½d. |
½d. |
|
,,,,,, |
5½d. |
,,,, |
6d. |
1d. |
|
,,,,,, |
6d. |
,,,, |
7½d. |
1½d. |
|
,,,,,, |
7½d. |
,,,, |
8d. |
2d. |
|
,,,,,, |
8d. |
,,,, |
8½d. |
2½d. |
|
,,,,,, |
8½d. |
,,,, |
10d. |
3d. |
|
,,,,,, |
10d. |
,,,, |
11½d. |
4½d. |
|
,,,,,, |
11½d. |
,,,, |
1s. 1d. |
6d. |
|
,,,,,, |
1s. 1d. |
,,,, |
1s. 2d. |
7d. |
|
,,,,,, |
1s. 1d. |
,,,, |
1s. 4d. |
9d. |
|
,,,,,, |
1s. 4d. |
,,,, |
1s. 5¼d. |
10d. |
|
,,,,,, |
1s. 5¼d. |
,,,, |
1s. 5½d. |
10½d. |
|
,,,,,, |
1s. 5½d. |
,,,, |
1s. 7d. |
1s. 0d. |
|
,,,,,, |
1s. 7d. |
,,,, |
1s. 8d. |
1s. 1d. |
|
,,,,,, |
1s. 8d. |
,,,, |
1s. 9d. |
1s. 3d. |
|
,,,,,, |
1s. 9d. |
1s. 3d. for |
||
|
the first 1s. 9d. and ½d. for every additional ½d. or part of ½d. |
The Revenue Commissioners are, however, empowered to repay 50 per cent. of the duty paid in the case of any entertainment held in a place not situated in or within 3 miles of—
(a) a county or other borough, or
(b) an urban district, or
(c) a town,
having in any such case, according to the latest published census of population, a population exceeding two thousand.
The rates of entertainments duty on dances are as follows:
(i) As respects any ball or dance held in a place not situated in or within three miles of—
(a) a county or other borough, or
(b) an urban district, or
(c) a town,
having in any such case, according to the latest published census of population, a population exceeding two thousand:
Where the payment for admission, excluding duty—
|
Rate of duty |
||||
|
exceeds |
4d. |
and does not exceed |
9d. |
1d. |
|
,, |
9d. |
,,,,,,,, |
1s. 1½d. |
1½d. |
|
,, |
1s.1½d. |
,,,,,,,, |
1s. 10d. |
2d. |
|
,, |
1s.10d. |
,,,,,,,, |
2s. 3d. |
3d. |
|
,, |
2s.3d. |
,,,,,,,, |
3s. 4½d. |
4½d. |
|
,, |
3s.4½d. |
,,,,,,,, |
4s. 6d. |
6d. |
|
,, |
4s. 6d. |
— |
6d. for the first 4s. 6d. and 2d. for every additional 1s. or part of 1s. |
(ii) In any other case:
Where the payment for admission excluding duty—
|
Rate of Duty |
||||
|
exceeds |
4d. |
and does not exceed |
6½d. |
1½d. |
|
,, |
6½d. |
,,,, |
8d. |
2d. |
|
,, |
8d. |
,,,, |
1s. 0d. |
3d. |
|
,, |
1s. 0d. |
,,,, |
1s. 8d. |
4d. |
|
,, |
1s. 8d. |
,,,, |
2s. 0d. |
6d. |
|
,, |
2s. 0d. |
,,,, |
3s. 0d. |
9d. |
|
,, |
3s. 0d. |
,,,, |
4s. 0d. |
1s. 0d. |
|
,, |
4s. 0d. |
— |
1s. for the first 4s. and 3d. for every additional 1s. or part of 1s. |
Entertainments duty is not chargeable on payments for admission to any entertainment held in a place not situated in or within three miles of any of the following:—
(a) a county or other borough or
(b) an urban district, or
(c) a town,
having, in any such case, according to the latest published census of population a population exceeding one thousand.